Immigration route vs tax route
A Digital Nomad Visa, HQP authorization or other residence route does not by itself decide Article 93 eligibility. We can align immigration facts with the tax adviser's eligibility analysis.
Cross-border tax coordination — reviewed October 4, 2026
Cross-Border Tax Coordination | Beckham Law & Spain Tax Issues | New York
Spain Law NYC coordinates the Spain-law and relocation facts that feed into cross-border tax analysis. For Americans moving to Spain, that can include Article 93 (the “Beckham Law”), tax-residence timing, foreign-asset reporting questions, property or wealth-tax exposure, and coordination with a qualified Spanish tax adviser and U.S. CPA.
Constantin Razvan Gospodin Florea, Spain-licensed attorney — ICATF Colegiado No. 5961
Scope boundary: Spain Law NYC does not provide individualized U.S. tax advice, prepare U.S. tax returns, or replace the qualified Spanish tax professional responsible for tax calculations and filings. We coordinate the Spanish legal/immigration facts and the relevant specialists.
Beckham Law: coordinate the legal facts before the tax election
Article 93 of the Spanish IRPF law is a special regime for qualifying people who become Spanish tax residents after moving to Spain for defined reasons. The regime can apply for the year in which Spanish tax residence is acquired and the following five tax years.
The current general Article 93 scale is 24% up to €600,000 and 47% above €600,000 for the relevant part of the taxable base. But the regime also contains special sourcing rules: employment income during the regime is treated as obtained in Spain, and qualifying entrepreneurial income is subject to its own special rule.
For Americans, the U.S. side must be modeled separately. U.S. citizens remain within the U.S. worldwide-income system, while U.S. sourcing of compensation generally follows where the services are physically performed. A U.S. employer therefore does not automatically make remote-work salary “U.S.-source.”
The Spain-U.S. tax treaty contains a saving clause and double-tax-relief provisions. Treaty residence, source rules, the income category and taxes actually paid must be analyzed rather than assuming the treaty simply disappears under Article 93.
Read the 2026 Beckham Law guide for AmericansCross-border reporting: separate Spanish and U.S. systems
The same asset or account can raise different reporting questions in Spain and the United States. These systems should not be collapsed into one checklist.
| System | What it addresses | Current planning point | Who should confirm it |
|---|---|---|---|
| Modelo 720 | Spanish information reporting for defined categories of assets/rights located abroad. | AEAT currently describes three reporting categories and a €50,000 initial threshold per category, with separate rules for later-year filing. The sanction regime was changed in 2022 after the CJEU judgment; old €5,000-per-data-item summaries are obsolete. | Qualified Spanish tax professional. |
| FBAR / FinCEN 114 | U.S. reporting of qualifying foreign financial accounts. | The general aggregate-account threshold remains $10,000 at any time during the calendar year; filing is electronic through FinCEN. | Qualified U.S. tax professional. |
| FATCA / Form 8938 | U.S. income-tax-return reporting of specified foreign financial assets. | Thresholds depend on filing status and whether the taxpayer qualifies as living abroad; they are not the same as FBAR thresholds. | Qualified U.S. tax professional. |
| PFIC / Form 8621 | U.S. rules for interests in a passive foreign investment company. | Foreign pooled investments can create PFIC reporting/tax consequences, but filing obligations and exceptions depend on the exact vehicle, ownership and value. | Qualified U.S. tax professional. |
Wealth tax and high-net-worth planning: regional rules are not the whole story
Spanish Wealth Tax is affected by autonomous-community rules, but a simple “Madrid 100% / Andalusia 100%” chart is not a safe 2026 planning tool. While the state Solidarity Tax on Large Fortunes remains relevant, Madrid, Andalusia and other communities operate transitional interactions between their Wealth Tax rules and the state tax.
For a U.S. relocator, the result can also depend on residence, asset ownership, exemptions, valuation rules, marital/property regime and the interaction with other Spanish and U.S. taxes.
Spain Law NYC can coordinate the relocation and Spanish-law facts, but the actual tax calculation should be performed by the independent qualified tax professional responsible for that analysis.
Where legal coordination can help
Move and activity timeline
Modelo 149 uses a maximum six-month filing period tied to the applicable activity-start evidence. We can help make sure the immigration/employment chronology is clear for the tax professional.
Property and regional exposure
Where a client plans to buy property or choose among Spanish regions, we can coordinate the legal transaction and obtain specialist tax input before assumptions are built into the relocation plan.
U.S. reporting coordination
Spanish legal documentation can be organized for the U.S. CPA, while the U.S. professional handles FBAR, FATCA, PFIC, foreign-tax-credit and other U.S. reporting questions.
Primary sources
- BOE — Ley 35/2006, Article 93
- Agencia Tributaria — Article 93 summary
- Agencia Tributaria — Modelo 149 filing period
- Agencia Tributaria — U.S. residents / foreign-asset reporting and Modelo 720
- Agencia Tributaria — current Modelo 720 sanction regime
- Agencia Tributaria — Solidarity Tax on Large Fortunes
- IRS — comparison of Form 8938 and FBAR
- IRS — Form 8621 / PFIC instructions
Frequently asked questions
Does the Beckham Law automatically create double taxation for Americans?
No. The outcome depends on Spanish and U.S. sourcing rules, the treaty, the type of income and available credits or exclusions. The issue requires actual modeling, not a blanket rule.
Is the old €5,000-per-data-item Modelo 720 penalty still current?
No. The sanction regime was changed in 2022 following the CJEU judgment. Current reporting obligations and consequences should be verified using current AEAT guidance.
Are FBAR and Form 8938 the same filing?
No. They are separate U.S. reporting systems. Their thresholds, covered assets and filing mechanisms differ.
Does Spain Law NYC prepare tax returns?
No. Spain Law NYC coordinates Spain-side legal work. Tax analysis and filing are handled by independent qualified tax professionals.
Coordinate tax questions before the move, not after.
Book a free 15-minute introductory call to identify whether Spain-side legal and tax-professional coordination should be part of the relocation plan.
Book a Strategy CallSources, review date & related guidance
Last reviewed: October 4, 2026. Official sources control current procedural requirements. Spain Law NYC explains the Spanish-law context and the scope of professional assistance; requirements can change, so the linked authority should be checked before filing or acting.
Primary and official sources
- Agencia Tributaria — special regime for workers moving to Spain
- BOE — Ley 35/2006, Article 93
- Agencia Tributaria — Modelo 720 for U.S.-related foreign assets
- Agencia Tributaria — current Modelo 720 sanction regime
- Agencia Tributaria — Solidarity Tax on Large Fortunes
- IRS — Form 8938 and FBAR comparison
- IRS — Form 8621 instructions